According to SA-240, "The auditor is responsible for maintaining professional skepticism throughout the audit, considering the potential for management override of controls, and recognizing the fact that audit procedures

According to SA-240, "The auditor is responsible for maintaining professional skepticism throughout the audit, considering the potential for management override of controls, and recognizing the fact that audit procedures that are effective for detecting error may not be effective in detecting fraud. The requirements in this are designed to assist the auditor in identifying and assessing the risks of material misstatement due to fraud and in designing procedures to detect such misstatement". In view of this, mention general audit techniques required for the below objective of the audit: (Table of objectives: 1. To identify falsification in a document, 2. To identify discrepancies and ensure accuracy, 3. To identify control gaps in cash handling procedures, 4. To gather information about internal control system, 5. To identify abnormal transactions)